Texas 2017 - 85th Regular

Texas Senate Bill SB15 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Huffines, et al. S.B. No. 15
2		-	(Fallon)
	1	+	S.B. No. 15
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to an exemption from ad valorem taxation of the residence
8	6		homestead of the surviving spouse of a first responder who is killed
9	7		or fatally injured in the line of duty.
10	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	9		SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
12	10		adding Section 11.134 to read as follows:
13	11		Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF
14	12		FIRST RESPONDER KILLED IN LINE OF DUTY. (a) In this section:
15	13		(1) "First responder" means an individual listed under
16	14		Section 615.003, Government Code.
17	15		(2) "Residence homestead" has the meaning assigned by
18	16		Section 11.13.
19	17		(3) "Surviving spouse" means the individual who was
20	18		married to a first responder at the time of the first responder's
21	19		death.
22	20		(b) The surviving spouse of a first responder who is killed
23	21		or fatally injured in the line of duty is entitled to an exemption
24	22		from taxation of the total appraised value of the surviving
25	23		spouse's residence homestead if the surviving spouse:
26	24		(1) is an eligible survivor for purposes of Chapter
27	25		615, Government Code, as determined by the Employees Retirement
28	26		System of Texas under that chapter; and
29	27		(2) has not remarried since the death of the first
30	28		responder.
31	29		(c) The exemption provided by this section applies
32	30		regardless of the date of the first responder's death if the
33	31		surviving spouse otherwise meets the qualifications of this
34	32		section.
35	33		(d) A surviving spouse who receives an exemption under
36	34		Subsection (b) for a residence homestead is entitled to receive an
37	35		exemption from taxation of a property that the surviving spouse
38	36		subsequently qualifies as the surviving spouse's residence
39	37		homestead in an amount equal to the dollar amount of the exemption
40	38		from taxation of the first property for which the surviving spouse
41	39		received the exemption under Subsection (b) in the last year in
42	40		which the surviving spouse received that exemption if the surviving
43	41		spouse has not remarried since the death of the first responder.
44	42		The surviving spouse is entitled to receive from the chief
45	43		appraiser of the appraisal district in which the first property for
46	44		which the surviving spouse claimed the exemption was located a
47	45		written certificate providing the information necessary to
48	46		determine the amount of the exemption to which the surviving spouse
49	47		is entitled on the subsequently qualified homestead.
50	48		SECTION 2. Section 11.42(c), Tax Code, is amended to read as
51	49		follows:
52	50		(c) An exemption authorized by Section 11.13(c) or (d),
53	51		11.132, [or] 11.133, or 11.134 is effective as of January 1 of the
54	52		tax year in which the person qualifies for the exemption and applies
55	53		to the entire tax year.
56	54		SECTION 3. Section 11.43(c), Tax Code, is amended to read as
57	55		follows:
58	56		(c) An exemption provided by Section 11.13, 11.131, 11.132,
59	57		11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
60	58		11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
61	59		11.254, 11.27, 11.271, 11.29, 11.30, 11.31, or 11.315, once
62	60		allowed, need not be claimed in subsequent years, and except as
63	61		otherwise provided by Subsection (e), the exemption applies to the
64	62		property until it changes ownership or the person's qualification
65	63		for the exemption changes. However, the chief appraiser may
66	64		require a person allowed one of the exemptions in a prior year to
67	65		file a new application to confirm the person's current
68	66		qualification for the exemption by delivering a written notice that
69	67		a new application is required, accompanied by an appropriate
70	68		application form, to the person previously allowed the exemption.
71	69		If the person previously allowed the exemption is 65 years of age or
72	70		older, the chief appraiser may not cancel the exemption due to the
73	71		person's failure to file the new application unless the chief
74	72		appraiser complies with the requirements of Subsection (q), if
75	73		applicable.
76	74		SECTION 4. Section 11.431(a), Tax Code, is amended to read
77	75		as follows:
78	76		(a) The chief appraiser shall accept and approve or deny an
79	77		application for a residence homestead exemption, including an
80	78		exemption under Section 11.131 or 11.132 for the residence
81	79		homestead of a disabled veteran or the surviving spouse of a
82	80		disabled veteran, [or] an exemption under Section 11.133 for the
83	81		residence homestead of the surviving spouse of a member of the armed
84	82		services of the United States who is killed in action, or an
85	83		exemption under Section 11.134 for the residence homestead of the
86	84		surviving spouse of a first responder who is killed or fatally
87	85		injured in the line of duty, after the deadline for filing it has
88	86		passed if it is filed not later than one year after the delinquency
89	87		date for the taxes on the homestead.
90	88		SECTION 5. Section 26.10(b), Tax Code, is amended to read as
91	89		follows:
92	90		(b) If the appraisal roll shows that a residence homestead
93	91		exemption under Section 11.13(c) or (d), 11.132, [or] 11.133, or
94	92		11.134 applicable to a property on January 1 of a year terminated
95	93		during the year and if the owner of the property qualifies a
96	94		different property for one of those residence homestead exemptions
97	95		during the same year, the tax due against the former residence
98	96		homestead is calculated by:
99	97		(1) subtracting:
100	98		(A) the amount of the taxes that otherwise would
101	99		be imposed on the former residence homestead for the entire year had
102	100		the owner qualified for the residence homestead exemption for the
103	101		entire year; from
104	102		(B) the amount of the taxes that otherwise would
105	103		be imposed on the former residence homestead for the entire year had
106	104		the owner not qualified for the residence homestead exemption
107	105		during the year;
108	106		(2) multiplying the remainder determined under
109	107		Subdivision (1) by a fraction, the denominator of which is 365 and
110	108		the numerator of which is the number of days that elapsed after the
111	109		date the exemption terminated; and
112	110		(3) adding the product determined under Subdivision
113	111		(2) and the amount described by Subdivision (1)(A).
114	112		SECTION 6. Section 26.112, Tax Code, is amended to read as
115	113		follows:
116	114		Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
117	115		CERTAIN PERSONS. (a) Except as provided by Section 26.10(b), if
118	116		at any time during a tax year property is owned by an individual who
119	117		qualifies for an exemption under Section 11.13(c) or (d), [or]
120	118		11.133, or 11.134, the amount of the tax due on the property for the
121	119		tax year is calculated as if the individual qualified for the
122	120		exemption on January 1 and continued to qualify for the exemption
123	121		for the remainder of the tax year.
124	122		(b) If an individual qualifies for an exemption under
125	123		Section 11.13(c) or (d), [or] 11.133, or 11.134 with respect to the
126	124		property after the amount of the tax due on the property is
127	125		calculated and the effect of the qualification is to reduce the
128	126		amount of the tax due on the property, the assessor for each taxing
129	127		unit shall recalculate the amount of the tax due on the property and
130	128		correct the tax roll. If the tax bill has been mailed and the tax on
131	129		the property has not been paid, the assessor shall mail a corrected
132	130		tax bill to the person in whose name the property is listed on the
133	131		tax roll or to the person's authorized agent. If the tax on the
134	132		property has been paid, the tax collector for the taxing unit shall
135	133		refund to the person who paid the tax the amount by which the
136	134		payment exceeded the tax due.
137	135		SECTION 7. Section 403.302(d-1), Government Code, is
138	136		amended to read as follows:
139	137		(d-1) For purposes of Subsection (d), a residence homestead
140	138		that receives an exemption under Section 11.131, [or] 11.133, or
141	139		11.134, Tax Code, in the year that is the subject of the study is not
142	140		considered to be taxable property.
143	141		SECTION 8. Section 11.134, Tax Code, as added by this Act,
144	142		applies only to a tax year beginning on or after January 1, 2018.
145	143		SECTION 9. This Act takes effect January 1, 2018, but only
146	144		if the constitutional amendment proposed by the 85th Legislature,
147	145		Regular Session, 2017, authorizing the legislature to provide for
148	146		an exemption from ad valorem taxation of all or part of the market
149	147		value of the residence homestead of the surviving spouse of a first
150	148		responder who is killed or fatally injured in the line of duty is
151	149		approved by the voters. If that amendment is not approved by the
152	150		voters, this Act has no effect.
	151	+	______________________________ ______________________________
	152	+	President of the Senate Speaker of the House
	153	+	I hereby certify that S.B. No. 15 passed the Senate on
	154	+	March 13, 2017, by the following vote: Yeas 30, Nays 0.
	155	+	______________________________
	156	+	Secretary of the Senate
	157	+	I hereby certify that S.B. No. 15 passed the House on
	158	+	May 24, 2017, by the following vote: Yeas 135, Nays 3, two
	159	+	present not voting.
	160	+	______________________________
	161	+	Chief Clerk of the House
	162	+	Approved:
	163	+	______________________________
	164	+	Date
	165	+	______________________________
	166	+	Governor